Nonprofit · EIN 31-1078176
ROARING BROOK FOUNDATION INC
Tax-exempt · LEXINGTON, KY 40502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $750 | $500 | $250 | $5,650 | $0 | $5,650 |
| December 31, 2024 | 990 | $5,400 | $0 | $5,400 | $5,400 | $0 | $5,400 |
| December 31, 2023 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $750
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $500
- Management and general (functional)
- $500
Balance sheet and other
- Total assets, start of year
- $5,400
- Total assets, end of year
- $5,650
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,650
- Net assets without donor restrictions
- $5,650
- Gross receipts
- $750
- Employees
- 0
- Year formed
- 1983
- State of legal domicile
- KY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUDIE OTTO | PRESIDENT/DI Trustee or director, Officer | – | $0 |
| HUNTER CLOUD | TREASURER/DI Trustee or director, Officer | 0.1 | $0 |
| HACKY KANTAR | DIRECTOR Trustee or director, Officer | – | $0 |
| CONSTANCE OTTO | SECRETARY/DI Trustee or director | – | $0 |
| RAYA RIVERA | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUDIE OTTO | PRESIDENT/DI Trustee or director, Officer | 1 | $0 |
| HUNTER CLOUD | TREASURER/DI Trustee or director, Officer | 1 | $0 |
| HACKY KANTAR | DIRECTOR Trustee or director, Officer | 1 | $0 |
| CONSTANCE OTTO | SECRETARY/DI Trustee or director | 1 | $0 |
| RAYA RIVERA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUDIE OTTO | PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| HUNTER CLOUD | TREASURER/ DIRECTOR Trustee or director, Officer | 1 | $0 |
| HACKY KANTAR | DIRECTOR Trustee or director, Officer | 1 | $0 |
| CONSTANCE OTTO | SECRETARY/DIRECTOR Trustee or director | 1 | $0 |
| RAYA RIVERA | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1229 PROVIDENCE LN, LEXINGTON, KY 40502-2380
- Principal officer (990 for 2025)
- HUNTER CLOUD, 702 BOONE ST, DAYTON, KY 41074
- Signed the 990
- HUNTER CLOUD, TREASURER/DIRECTOR
- Phone
- (859) 396-8830
- Return prepared by
- SKW CPAS & ADVISORS PLLC
Mission
NONE
Program accomplishments
- TO ASSIST INDIVIDUAL SUFFERING FROM ALCOHOL AND/OR DRUG ADDICTION TO OBTAIN TOP QUALITY CARE BY REMOVING BARRIERS TO RECOVERY.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1078176
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P30J)
- Assets (IRS master file)
- $5,650
- Income (IRS master file)
- $750
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $750 | $500 | $5,650 | XML |
| 990 | December 2024 | $5,400 | $0 | $5,400 | IRS |
| 990 | December 2023 | $0 | $0 | $0 | XML |
| 990 | December 2022 | $73,760 | $362,731 | $0 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1078176).
Questions about ROARING BROOK FOUNDATION INC
- What is the EIN of ROARING BROOK FOUNDATION INC?
- The employer identification number (EIN) of ROARING BROOK FOUNDATION INC is 31-1078176.
- Is ROARING BROOK FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to ROARING BROOK FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROARING BROOK FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ROARING BROOK FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROARING BROOK FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ROARING BROOK FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names HUNTER CLOUD.
- Who are the officers and directors of ROARING BROOK FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ROARING BROOK FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $750, expenses of $500 and total assets of $5,650 at year end.
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